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sohomghosh
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FinRAD_Financial_Readability_Assessment_Dataset

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1
terms
stringlengths
1
156
definitions
stringlengths
3
4.2k
source
stringclasses
15 values
assigned_readability
int64
0
1
flesch_reading_ease
float64
-301.79
121
flesch_kincaid_grade
float64
-3.5
55.6
smog_index
float64
0
26.5
coleman_liau_index
float64
-33.81
51.4
automated_readability_index
float64
-6.9
65
dale_chall_readability_score
float64
0.1
35.3
linsear_write_formula
float64
-0.5
73
gunning_fog
float64
0.4
56
Normal good
A good for which the demand increases with increase in the income of the consumer is called a normal good.
ncert_class12_econ
1
68.1
8.7
0
7.66
9.1
9.37
11
10
Normal profit
The profit level that is just enough to cover the explicit costs and opportunity costs of the firm is called the normal profit.
ncert_class12_econ
1
56.59
11.1
0
9.23
11.6
9.58
13.5
12.68
Price ceiling
The government-imposed upper limit on the price of a good or service is called price ceiling.
ncert_class12_econ
1
72.16
7.2
0
9.97
9.6
7.39
8
6.4
Price elasticity of demand
for a good is defined as the percentage change in demand for the good divided by the percentage change in its price.
ncert_class12_econ
1
66.07
9.5
0
7.49
9.9
7.6
14
12.44
Price elasticity of supply
is the percentage change in quantity supplied due to a one per cent change in the market price of the good.
ncert_class12_econ
1
75.54
7.9
0
6.5
8.6
7.69
12.5
12.21
Price floor
The government-imposed lower limit on the price that may be charged for a particular good or service is called price floor.
ncert_class12_econ
1
67.08
9.1
0
10.62
12.1
9.19
12.5
10.3
Price line
is a horizontal straight line that shows the relationship between market price and a firm’s output level.
ncert_class12_econ
1
54.22
9.9
0
12.47
11.8
9.12
10.5
11.51
Shut down point
In the short run, it is the minimum point of AVC curve and in the long run, it is the minimum point of LRAC curve.
ncert_class12_econ
1
79.94
8.3
0
3.2
8
6.77
14.5
11.6
Super-normal
profit Profit that a firm earns over and above the normal profit is called the super-normal profit.
ncert_class12_econ
1
62.68
8.7
0
10.03
10.1
10.05
8.5
6.8
profit
Break-even point is the point on the supply curve at which a firm earns normal .
ncert_class12_econ
1
90.09
4.4
0
6.49
6.5
8.59
7
6
Total fixed cost
Average fixed cost per unit of output.
ncert_class12_econ
1
64.37
6
0
5.75
3.6
15.26
3.5
8.51
Total physical product
Same as the total product.
ncert_class12_econ
1
83.32
2.9
0
2.64
1.8
10.2
1.5
2
Total product
If we vary a single input keeping all other inputs constant, then for different levels of employment of that input we get different levels of output from the production function. This relationship between the variable input and output is referred to as total product.
ncert_class12_econ
1
40.69
13.1
0
11.84
13.5
10.11
13.5
11.53
Total return
Same as the total product.
ncert_class12_econ
1
83.32
2.9
0
2.64
1.8
10.2
1.5
2
Total revenue
Average revenue per unit of output.
ncert_class12_econ
1
48.47
8
0
7.18
5.1
17.09
3
9.07
Total revenue curve
shows the relationship between firm’s total revenue and firm’s output level.
ncert_class12_econ
1
34.93
11.1
0
15.81
12.3
12.79
5.5
8.04
Total variable cost
Average variable cost per unit of output.
ncert_class12_econ
1
55.91
7.2
0
8.24
5.6
15.26
3.5
8.51
Variable input
An input the amount of which can be varied.
ncert_class12_econ
1
96.18
2.1
0
2.87
1.4
7.59
3.5
3.6
0x Protocol
The 0x protocol is an open protocol that enables the peer-to-peer exchange of assets on the Ethereum blockchain. The 0x protocol was launched in 2017. It was built by 0x Labs, an organization based in San Francisco that is focused on creating new markets in the 0x ecosystem. The goal of 0x Labs is to create the necessary infrastructure for the emerging cryptocurrency economy and to enable markets to be created that couldn't have existed before.
investopedia
1
60.65
9.5
13
10.73
11.3
10.19
12.5
12.86
1%/10 Net 30
The 1%/10 net 30 calculation is a way of providing cash discounts on purchases. It means that if the bill is paid within 10 days, there is a 1% discount. Otherwise, the total amount is due within 30 days.
investopedia
1
75.2
6
9.7
5.32
5.1
8.73
6.833333
8.28
10-K
A 10-K is a comprehensive report filed annually by a publicly-traded company about its financial performance and is required by the U.S. Securities and Exchange Commission (SEC). The report contains much more detail than a company's annual report, which is sent to its shareholders before an annual meeting to elect company directors.
investopedia
1
37
12.4
15.5
12.99
13
11.17
13.333333
14.61
10-K Wrap
A 10-K wrap is a summary report of a company's annual performance that bundles the 10-K report required by the Securities and Exchange Commission (SEC) with additional commentary from the company, covering such things as the corporate vision, letter to shareholders, and business overview, among other topics.
investopedia
1
6.85
24
0
14.81
28.4
12.69
35.5
28.16
10-Q SEC Form
SEC Form 10-Q is a comprehensive report of financial performance that must be submitted quarterly by all public companies to the Securities and Exchange Commission (SEC). In the 10-Q, firms are required to disclose relevant information regarding their finances as a result of their business operations. The 10-Q is generally an unaudited report.
investopedia
1
36.59
12.6
15.5
13.51
13.5
11.07
13.5
17.65
10-Year Treasury Note
The 10-year Treasury note is a debt obligation issued by the United States government with a maturity of 10 years upon initial issuance. A 10-year Treasury note pays interest at a fixed rate once every six months and pays the face value to the holder at maturity. The U.S. government partially funds itself by issuing 10-year Treasury notes.
investopedia
1
60.35
9.6
12.5
10.33
11.3
9.77
12.333333
11.17
100% Equities Strategy
A 100% equities strategy is a strategy commonly adopted by pooled funds, such as a mutual fund, that allocates all investable cash solely to stocks. Only equity securities are considered for investment, whether they be listed stocks, over-the-counter stocks, or private equity shares.
investopedia
1
41.19
12.9
0
14.04
15.8
12.41
16.75
16.97
1040 U.S. Individual Tax Return Form
Form 1040 is the standard Internal Revenue Service (IRS) form that individual taxpayers use to file their annual income tax returns. The form contains sections that require taxpayers to disclose their taxable income for the year to determine whether additional taxes are owed or whether the filer will receive a tax refund.
investopedia
1
45.09
13.4
0
12.89
16.2
11.3
16.5
15.02
1040A Form
Form 1040-A of the Internal Revenue Service (IRS) was a simplified version of Form 1040 used by U.S. taxpayers to file an annual income tax return. To have been eligible to use Form 1040-A, an individual needed to meet certain requirements such as not itemizing deductions, not owning a business, and having a taxable income of less than $100,000. Unofficially known as the "short form," Form 1040-A was eliminated for the 2018 tax year in favor of the redesigned Form 1040 that debuted that year.
investopedia
1
51.21
13.1
14.6
9.99
15.6
9.68
18.166667
16.97
1040EZ Form
IRS Form 1040EZ: Income Tax Return for Single and Joint Filers with No Dependents was the shortened version of the Internal Revenue Service (IRS) Form 1040. This form was for taxpayers with basic tax situations and offered a fast and easy way to file income taxes.
investopedia
1
41.71
18.9
0
10.87
24.2
11.07
13.5
21.88
SEC Release IA-1092
SEC Release IA-1092 is a release from the Securities & Exchange Commission (SEC) that provides uniform interpretations of how state and federal adviser laws apply to those that provide financial services.
investopedia
1
24.11
17.4
0
15.97
20.9
13.02
21.5
20
11th District Cost of Funds Index (COFI)
The 11th District Cost of Funds Index (COFI) is a monthly weighted average of the interest rates paid on checking and savings accounts offered by financial institutions operating in Arizona, California, and Nevada. It is one of many indices used by mortgage lenders to adjust the interest rate on adjustable rate mortgages (ARM) and was launched in 1981. With an ARM mortgage, the interest rate on a mortgage moves up and down along with some standard interest rate chosen by the lender, and COFI is one of the most popular indices in the western states.
investopedia
1
47.76
14.5
13.6
10.75
17.2
10.36
19.166667
15.63
125% Loan
A 125% loan—usually a mortgage—carries an initial principal amount equal to 125% (1.25x) of the initial property value. For example, if a home is worth $300,000, a 125% loan would allow the borrower access to $375,000.
investopedia
1
61.67
9.1
0
9.63
11.5
11.11
12
12.76
12B-1 Fee
A 12b-1 fee is an annual marketing or distribution fee on a mutual fund. The 12b-1 fee is considered to be an operational expense and, as such, is included in a fund's expense ratio. It is generally between 0.25% and 0.75% (the maximum allowed) of a fund's net assets. The fee gets its name from a section of the Investment Company Act of 1940.
investopedia
1
63.7
8.4
12.6
6.44
7.2
10.6
10.75
12.65
12B-1 Fund
A 12b-1 fund is a mutual fund that charges its holders a 12b-1 fee. A 12b-1 fee pays for a mutual fund’s distribution and marketing costs. It is often used as a commission to brokers for selling the fund.
investopedia
1
75.2
6
10.5
5.61
5.1
10.35
7.166667
9.3
12B-1 Plan
A 12B-1 plan is a plan structured by mutual fund companies for the distribution of funds through intermediaries. 12B-1 plans provide mapping for the partnerships between distributors and intermediaries who help to ensure the sale of a fund. Sales commission schedules and 12B-1 distribution expenses are the primary components driving a 12B-1 plan.
investopedia
1
36.12
14.8
0
14.74
18.2
11.51
19.25
18.15
130-30 Strategy
The 130-30 strategy, often called a long/short equity strategy, refers to an investing methodology used by institutional investors. A 130-30 designation implies using a ratio of 130% of starting capital allocated to long positions and accomplishing this by taking in 30% of the starting capital from shorting stocks.
investopedia
1
30.2
15
0
14.45
16.9
11.41
18
17.1
18-Hour City
Economists and real estate investors use the term 18-hour city to describe a mid-size city with attractive amenities, higher-than-average population growth, and a lower cost of living and cost of doing business than the biggest urban areas. The 18-hour city generally has a population of under one million, making it a second-tier city.
investopedia
1
44.58
13.6
0
12.89
17.1
10.31
16.75
14.37
183-Day Rule
The 183-day rule is used by most countries to determine if someone should be considered a resident for tax purposes. In the U.S., the Internal Revenue Service (IRS) uses 183 days as a threshold in the "substantial presence test," which determines whether people who are neither U.S. citizens nor permanent residents should still be considered residents for taxation.
investopedia
1
42.04
14.6
0
12.89
18.2
11.06
21
19.19
1979 Energy Crisis
The 1979 energy crisis, the second of two oil price shocks in the '70s, resulted in a widespread panic about potential gasoline shortages, and far higher prices for both crude oil and refined products. Oil output declined by only 7% or less, but the short-term supply disruption led to a spike in prices, panic buying, and long lines at gas stations.
investopedia
1
57.44
12.8
0
9.82
16.2
11.1
17.25
14.82
2-1 Buydown
The term 2-1 buydown refers to a type of mortgage product with a set of two initial temporary-start interest rates that increase in stair-step fashion until it reaches a permanent interest rate. The initial interest rate reductions are either paid for by the borrower to help them qualify for a mortgage or by a builder as an incentive to purchase a home.
investopedia
1
48.47
14.2
0
10.34
16.4
10.27
20
16.92
2/28 Adjustable-Rate Mortgage (2/28 ARM)
A 2/28 adjustable-rate mortgage (2/28 ARM) is a type of 30-year home loan that has an initial two-year fixed interest rate period. After this 2-year period, the rate floats based on an index rate plus a margin.
investopedia
1
78.08
7
0
8.76
10.3
10.96
11.25
9.56
2000 Investor Limit
The 2,000 Investor Limit is a stipulation required by the Securities & Exchange Commission (SEC) that mandates a company that exceeds 2,000 individual investors, and with more than $10 million in combined assets, must file its financials with the commission. According to SEC rules, a company that meets these criteria has 120 days to file following its fiscal year's end.
investopedia
1
11.59
26.3
0
13.59
33.4
13.25
41
28.35
2011 U.S. Debt Ceiling Crisis
The 2011 U.S. Debt Ceiling Crisis was a contentious debate in Congress that occurred in July 2011 regarding the maximum amount of borrowing the federal government should be allowed to undertake.
investopedia
1
55.74
9.3
0
12.53
11.2
12.05
10.75
12.65
25% Rule Definition
There are two common usages of the term "25% rule":
investopedia
1
95.17
2.5
0
3.28
3.4
8.87
4
4
3-2-1 Buy-Down Mortgage Definition
A 3-2-1 buy-down mortgage allows a borrower to lower the interest rate over the course of the first three years of the loan through an up-front payment. In general, 3-2-1 buy-down loans are only available on primary and secondary homes, while investment properties are not eligible. The 3-2-1 buydown is also not available as part of an adjustable-rate mortgage (ARM) with an initial period of fewer than five years.
investopedia
1
44.92
15.6
0
11.33
19.7
10.38
14.5
17.86
3-6-3 Rule Definition
The 3-6-3 rule is a slang term that refers to an unofficial practice in the banking industry in the 1950s, 1960s, and 1970s that was the result of non-competitive and simplistic conditions in the industry.
investopedia
1
44.41
15.8
0
10.63
19.1
12.59
23.5
19.71
3/27 Adjustable-Rate Mortgage (3/27 ARM)
A 3/27 adjustable-rate mortgage, or 3/27 ARM, is a 30-year mortgage frequently offered to subprime borrowers, meaning people with lower credit scores or a history of loan delinquencies. The mortgages are designed as short-term financing vehicles that give borrowers time to repair their credit until they are able to refinance into a mortgage with more favorable terms.
investopedia
1
42.55
14.4
0
13.87
18.7
10.87
19.25
16.31
3(c)(7) Exemption
The 3(c)(7) exemption refers to a portion of the Investment Company Act of 1940 that allows private investment companies an exemption from some Securities and Exchange Commission (SEC) regulation, providing that they meet certain criteria. 3C7 is shorthand for the 3(c)(7) exemption.
investopedia
1
11.93
22
0
15.22
26.7
12.86
33
24.42
3D Printing Definition
Three-dimensional (3D) printing is an additive manufacturing process that creates a physical object from a digital design. The process works by laying down thin layers of material in the form of liquid or powdered plastic, metal or cement, and then fusing the layers together.
investopedia
1
32.22
14.2
0
12.53
14.5
11.9
14.5
14.25
3P Oil Reserves
3P oil reserves are the total amount of reserves that a company estimates having access to, calculated as the sum of all proven and unproven reserves. The 3Ps stand for proven, probable, and possible reserves.
investopedia
1
62.17
8.9
0
10.61
10.9
9.02
11.25
10.43
30-Year Treasury
The 30-Year Treasury is a U.S. Treasury debt obligation that has a maturity of 30 years. The 30-year Treasury used to be the bellwether U.S. bond but now most consider the 10-year Treasury to be the benchmark.
investopedia
1
75.91
5.7
8.8
7.53
6.8
9.79
6.166667
8.16
341 Meeting
The term “341 meeting” refers to a meeting between creditors and debtors that is required to take place during the course of a Chapter 7 bankruptcy proceeding. Accordingly, its name is derived from section 341 of the bankruptcy code.
investopedia
1
60.14
9.7
0
11.55
12.1
9.87
12.25
11.9
401(a) Plan
A 401(a) plan is an employer-sponsored money-purchase retirement plan that allows dollar or percentage-based contributions from the employer, the employee, or both. The sponsoring employer establishes eligibility and the vesting schedule. The employee can withdraw funds from a 401(a) plan through a rollover to a different qualified retirement plan, a lump-sum payment, or an annuity.
investopedia
1
35.98
12.8
16.3
16.36
16.3
10.29
14.5
14.59
401(k) Plan
A 401(k) plan is a tax-advantaged, defined-contribution retirement account offered by many employers to their employees. It is named after a section of the U.S. Internal Revenue Code. Workers can make contributions to their 401(k) accounts through automatic payroll withholding, and their employers can match some or all of those contributions. The investment earnings in a traditional 401(k) plan are not taxed until the employee withdraws that money, typically after retirement. In a Roth 401(k) plan, withdrawals can be tax-free.
investopedia
1
49.52
9.7
12.5
13.09
11.9
10.41
8.333333
11.82
403(b) Plan
A 403(b) plan is a retirement account for certain employees of public schools and tax-exempt organizations. Participants include teachers, school administrators, professors, government employees, nurses, doctors, and librarians.
investopedia
1
6.5
15.8
0
21.51
19.4
12.79
12
15.6
408(k) Plan
A 408(k) account, commonly referred to as a Simplified Employee Pension (SEP) plan, is an employer-sponsored, retirement savings plan. The 408(k) plan is the SEP version of the popular 401(k) plan. A SEP is intended for smaller companies, such as those with fewer than 25 employees.
investopedia
1
55.95
9.3
13
9.97
10.5
11.26
10.666667
13.95
412(i) Plan
A 412(i) plan is a defined-benefit pension plan that is designed for small business owners in the U.S. This is a tax-qualified benefit plan, so any amount that the owner contributes to the plan becomes available immediately as a tax deduction to the company. Guaranteed annuities or a combination of annuities and life insurance are the only things that can fund the plan.
investopedia
1
50.16
11.5
14.6
10.62
12.4
9.69
14.5
14.11
457 Plan
Generally speaking, 457 plans are non-qualified, tax-advantaged, deferred compensation retirement plans offered by state governments, local governments, and some nonprofit employers. Eligible participants are able to make salary deferral contributions, depositing pre-tax money that is allowed to compound without being taxed until it is withdrawn.
investopedia
1
14.8
16.8
0
20.89
21.8
13.88
18.25
20.56
48-Hour Rule
The 48-hour rule is a requirement that sellers of to-be-announced (TBA) mortgage-backed securities (MBS) communicate all pool information regarding the MBS to buyers before 3 p.m. Eastern Time, 48 hours before the settlement date of the trade. The Securities Industry and Financial Markets Association (SIFMA) enforces this rule. SIFMA was formerly known as the Public Securities Association or Bond Market Association.
investopedia
1
39.03
11.6
14.6
15.19
14.3
10.87
11.625
12.02
5/1 Hybrid Adjustable-Rate Mortgage (5/1 Hybrid ARM)
A 5/1 hybrid adjustable-rate mortgage (5/1 ARM) begins with an initial five-year fixed-interest rate period, followed by a rate that adjusts on an annual basis. The "5" in the term refers to the number of years with a fixed rate, and the "1" refers to how often the rate adjusts after that (once per year). As such, monthly payments can go up—sometimes dramatically—after five years.
investopedia
1
66.37
9.4
11.2
9.52
12.5
9.57
12.833333
11.14
5-6 Hybrid Adjustable-Rate Mortgage (5-6 Hybrid ARM)
A 5/6 hybrid adjustable-rate mortgage (5/6 hybrid ARM) is an adjustable-rate mortgage (ARM) with an initial five-year fixed interest rate, after which the interest rate begins to adjust every six months according to an index plus a margin, known as the fully indexed interest rate. The index is variable, while the margin is fixed for the life of the loan.
investopedia
1
49.49
13.8
0
10.69
16.9
9.6
18
13.33
500-Shareholder Threshold
The 500 shareholder threshold for investors is an outdated rule required by the Securities and Exchange Commission (SEC) that triggered public reporting requirements of a company when it reached that many or more distinct shareholders. Section 12(g) of the Securities Exchange Act of 1934 calls for issuers of securities to register with the SEC and begin public dissemination of financial information within 120 days of the end of a fiscal year.
investopedia
1
26.98
18.3
0
13.53
21.3
11.85
24.75
20.4
501(c)(3) Organizations
Section 501(c)(3) is a portion of the U.S. Internal Revenue Code (IRC) and a specific tax category for nonprofit organizations. Organizations that meet Section 501(c)(3) requirements are exempt from federal income tax. While the Internal Revenue Service (IRS) recognizes more than 30 types of nonprofit organizations, organizations that qualify as 501(c)(3) organizations are unique because donations to these organizations are tax-deductible for donors.
investopedia
1
30.06
13
15.2
16.41
15.7
11.19
12.375
12.67
501(c)
The 501(c) is a subsection under the United States Internal Revenue Code (IRC). The subsection relates to nonprofit organizations and tax law; specifically, it identifies which nonprofit organizations are exempt from paying federal income tax. The term 501(c) is often used as shorthand to refer to organizations granted legal status under this subsection.
investopedia
1
36.59
12.6
14.6
14.5
14.4
10.47
12.833333
12.36
51% Attack
A 51% attack refers to an attack on a blockchain—most commonly bitcoins, for which such an attack is still hypothetical—by a group of miners controlling more than 50% of the network's mining hash rate or computing power.
investopedia
1
42.38
16.5
0
11.67
20.8
11.02
22.5
19.12
52-Week High/Low
The 52-week high/low is the highest and lowest price at which a security, such as a stock, has traded during the time period that equates to one year.
investopedia
1
59.98
11.8
0
7.43
13.2
8.97
16
14.06
52-Week Range
The 52-week range is a data point traditionally reported by printed financial news media, but more modernly included in data feeds from financial information sources online. The data point includes the lowest and highest price at which a stock has traded during the previous 52 weeks.
investopedia
1
39.67
13.4
0
12.65
14.6
11.64
15.5
15.29
529 Plan
A 529 plan is a tax-advantaged savings plan designed to help pay for education. Originally limited to post-secondary education costs, it was expanded to cover K-12 education in 2017 and apprenticeship programs in 2019. The two major types of 529 plans are savings plans and prepaid tuition plans. Savings plans grow tax-deferred, and withdrawals are tax-free if they're used for qualified education expenses. Prepaid tuition plans allow the account owner to pay in advance for tuition at designated colleges and universities, locking in the cost at today's rates. 529 plans are also referred to as qualified tuition programs and Section 529 plans.
investopedia
1
50.77
11.2
13
12.88
14
9.6
13
12.08
529 Savings Plan
A 529 plan is a tax-advantaged savings plan designed to help pay for education. Originally limited to post-secondary education costs, it was expanded to cover K-12 education in 2017 and apprenticeship programs in 2019. The two major types of 529 plans are savings plans and prepaid tuition plans. Savings plans grow tax-deferred, and withdrawals are tax-free if they're used for qualified education expenses. Prepaid tuition plans allow the account owner to pay in advance for tuition at designated colleges and universities, locking in the cost at today's rates. 529 plans are also referred to as qualified tuition programs and Section 529 plans.
investopedia
1
50.77
11.2
13
12.88
14
9.6
13
12.08
60-Plus Delinquencies
The 60-plus delinquency rate is a metric that is typically used for the housing industry to measure the number of mortgage loans that are more than 60 days past due on their monthly payments. A 60-plus delinquency rate is often expressed as a percentage of a group of loans that have been underwritten within a specified time period, such as one year.
investopedia
1
48.47
14.2
0
9.99
16.1
9.76
19.5
16.92
8-K (Form 8K)
An 8-K is a report of unscheduled material events or corporate changes at a company that could be of importance to the shareholders or the Securities and Exchange Commission (SEC). Also known as a Form 8K, the report notifies the public of events, including acquisitions, bankruptcy, the resignation of directors, or changes in the fiscal year.
investopedia
1
34.6
15.4
0
11.9
16.9
10.66
21
20.49
80-10-10 Mortgage
An 80-10-10 mortgage is a loan where first and second mortgages are obtained simultaneously. The first mortgage lien is taken with an 80% loan-to-value ratio (LTV ratio), meaning that it is 80% of the home's cost; the second mortgage lien has a 10% loan-to-value, and the borrower makes a 10% down payment. This arrangement can be contrasted with the traditional single mortgage with a down payment amount of 20%.
investopedia
1
65.05
9.9
11.9
10.86
14
8.67
13.833333
12.1
80-20 Rule
The 80-20 rule, also known as the Pareto Principle, is an aphorism which asserts that 80% of outcomes (or outputs) result from 20% of all causes (or inputs) for any given event. In business, a goal of the 80-20 rule is to identify inputs that are potentially the most productive and make them the priority. For instance, once managers identify factors that are critical to their company's success, they should give those factors the most focus.
investopedia
1
54.26
12
12.5
9.87
14.1
9.67
15.333333
13.8
83(b) Election
The 83(b) election is a provision under the Internal Revenue Code (IRC) that gives an employee, or startup founder, the option to pay taxes on the total fair market value of restricted stock at the time of granting. 
investopedia
1
40.35
17.3
0
9.47
20.2
12.45
23.5
19.7
8(a) Firm
An 8(a) firm is a small business that is owned and operated by socially and economically disadvantaged citizens and that has been accepted into the 8(a) Business Development Program. This program is administered by the Small Business Administration (SBA), the United States agency charged with supporting the growth and development of small businesses. The 8(a) program is designed to help disadvantaged entrepreneurs get government contracts and access the economic mainstream in America.
investopedia
1
18.02
19.7
0
16.26
24.1
10.9
26
21.07
90-Day Letter
90-Day Letter is an IRS notice stating that there was a discrepancy or error within an individual's taxes and they will be assessed unless petitioned. The taxpayer has 90 days to respond, otherwise the audit deficiencies will result in reassessment. Also known as a Notice of Deficiency.
investopedia
1
47.08
10.6
12.5
11.66
10.8
10.46
10.5
12.24
90/10 Strategy
Legendary investor Warren Buffett invented the “90/10" investing strategy for the investment of retirement savings. The method involves deploying 90% of one's investment capital into stock-based index funds while allocating the remaining 10% of money toward lower-risk investments.
investopedia
1
26.81
14.2
0
18.56
18.3
14.14
15.5
17.07
A-B Trust
An A-B trust is a joint trust created by a married couple for the purpose of minimizing estate taxes. Upon the death of the first spouse, an A-B trust divides into two. It is formed with each spouse placing assets in the trust and naming as the final beneficiary any suitable person except the other spouse.
investopedia
1
69.41
8.2
8.8
8.18
9.1
9.36
10.333333
9.62
A-Shares
China A-shares are the stock shares of mainland China-based companies that trade on the two Chinese stock exchanges, the Shanghai Stock Exchange (SSE) and the Shenzhen Stock Exchange (SZSE). Historically, China A-shares were only available for purchase by mainland citizens due to China's restrictions on foreign investment.
investopedia
1
47.62
12.5
0
16.08
18.4
10.85
14.25
13.66
AAA
AAA is the highest possible rating that may be assigned to an issuer's bonds by any of the major credit rating agencies. AAA-rated bonds have a high degree of creditworthiness because their issuers are easily able to meet financial commitments and have the lowest risk of default. Rating agencies Standard & Poor's (S&P) and Fitch Ratings use the letters "AAA" to identify bonds with the highest credit quality, while Moody's uses the similar "Aaa" to signify a bond's top-tier credit rating.
investopedia
1
44.37
13.7
13.6
11.61
16.2
11.47
16.833333
14.68
AARP
The American Association of Retired Persons, commonly known by its acronym AARP, is America's leading organization for people aged fifty and older, providing member benefits, marketing services, and lobbying on their behalf.
investopedia
1
5.16
20.5
0
17.01
23
13.12
25
22.8
Abenomics
Abenomics is the nickname for the economic policies set out for Japan in 2012 when prime minister Shinzo Abe came into power for a second time. Abenomics involved increasing the nation’s money supply, boosting government spending, and enacting reforms to make the Japanese economy more competitive. The Economist outlined the program as a "mix of reflation, government spending, and a growth strategy designed to jolt the economy out of suspended animation that has gripped it for more than two decades."
investopedia
1
44.37
13.7
15.9
13.47
17.2
11.47
18.333333
16.68
Ability-to-Pay Taxation
The ability-to-pay philosophy of taxation maintains that taxes should be levied according to a taxpayer's ability to pay. The idea is that people, businesses, and corporations with higher incomes can and should pay more in taxes.
investopedia
1
44.75
11.5
0
12.53
13
9.79
13
14.98
Abnormal Return
An abnormal return describes the unusually large profits or losses generated by a given investment or portfolio over a specified period. The performance diverges from the investments' expected, or anticipated, rate of return (RoR)—the estimated risk-adjusted return based on an asset pricing model, or using a long-run historical average or multiple valuation techniques.
investopedia
1
10.74
18.3
0
16.83
20.2
13.59
21.75
23.43
Absolute Advantage
Absolute advantage is the ability of an individual, company, region, or country to produce a greater quantity of a good or service with the same quantity of inputs per unit of time, or to produce the same quantity of a good or service per unit of time using a lesser quantity of inputs, than another entity that produces the same good or service.
investopedia
1
7.53
27.9
0
9.19
31.3
10.52
42.5
29.01
Absolute Return
Absolute return is the return that an asset achieves over a specified period. This measure looks at the appreciation or depreciation, expressed as a percentage, that an asset, such as a stock or a mutual fund, achieves over a given period.
investopedia
1
42.21
12.5
0
10.04
11.7
9.27
14.25
15.03
Absorption Costing
Absorption costing, sometimes called “full costing,” is a managerial accounting method for capturing all costs associated with manufacturing a particular product. The direct and indirect costs, such as direct materials, direct labor, rent, and insurance, are accounted for by using this method. Absorption costing is required by generally accepted accounting principles (GAAP) for external reporting.
investopedia
1
19.06
15.1
17.1
17.93
17.4
11.72
15.166667
18.96
Absorption Rate
The term absorption rate refers to a metric used in the real estate market to evaluate the rate at which available homes are sold in a specific market during a given time period. It is calculated by dividing the number of homes sold in the allotted time period by the total number of available homes. This equation can also be reversed to identify the amount of time it would take for the supply to be sold. Absorption rates are also a key part of the accounting industry. In this context, the absorption rate refers to the way in which businesses calculate their overhead costs.
investopedia
1
58.82
10.2
13
8.94
10.5
8.31
12.8
12.94
Accelerated Depreciation
Accelerated depreciation is any method of depreciation used for accounting or income tax purposes that allows greater depreciation expenses in the early years of the life of an asset. Accelerated depreciation methods, such as double-declining balance (DDB), means there will be higher depreciation expenses in the first few years and lower expenses as the asset ages. This is unlike the straight-line depreciation method, which spreads the cost evenly over the life of an asset.
investopedia
1
29.48
15.3
15.5
13.99
16.7
9.13
17
13.12
Acceleration Clause
An acceleration clause is a contract provision that allows a lender to require a borrower to repay all of an outstanding loan if certain requirements are not met. An acceleration clause outlines the reasons that the lender can demand loan repayment and the repayment required.
investopedia
1
48.64
12.1
0
12.65
14.1
10.02
15.25
14.33
Acceptable Quality Level (AQL)
The acceptable quality level (AQL) is a measure applied to products and defined in ISO 2859-1 as the “quality level that is the worst tolerable.” The AQL tells you how many defective components are considered acceptable during random sampling quality inspections. It is usually expressed as a percentage or ratio of the number of defects compared to the total quantity.
investopedia
1
32.57
16.2
0
13.07
18.2
11.7
21.5
18.67
Accepting Risk
Accepting risk, or risk acceptance, occurs when a business or individual acknowledges that the potential loss from a risk is not great enough to warrant spending money to avoid it. Also known as "risk retention," it is an aspect of risk management commonly found in the business or investment fields.
investopedia
1
46.1
13
0
11.32
14.7
9.93
17
17.2
Accidental Death and Dismemberment Insurance (AD&D)
Accidental death and dismemberment (AD&D) insurance is insurance—usually added as a rider to a health insurance or life insurance policy—that covers the unintentional death or dismemberment of the insured. Dismemberment includes the loss—or the loss of use—of body parts or functions (e.g., limbs, speech, eyesight, and hearing).
investopedia
1
39.16
13.6
0
16.6
18.9
10.85
16.75
14.51
Accidental Death Benefits
The term accidental death benefit refers to a payment due to the beneficiary of an accidental death insurance policy, which is often a clause or rider connected to a life insurance policy. The accidental death benefit is usually paid in addition to the standard benefit payable if the insured died of natural causes.
investopedia
1
36.12
14.8
0
11.78
15.5
9.42
20.75
17.39
Account Balance
An account balance is the amount of money present in a financial repository, such as a savings or checking account, at any given moment. The account balance is always the net amount after factoring in all debits and credits. An account balance that falls below zero represents a net debt—for example, when there is an overdraft on a checking account. For financial accounts that have recurring bills, such as an electric bill or a mortgage, an account balance may also reflect an amount owed.
investopedia
1
58.62
10.3
10.7
10.33
12
8.25
12.25
11.26
Account in Trust
An account in trust or trust account refers to any type of financial account that is opened by an individual and managed by a designated trustee for the benefit of a third party per agreed-upon terms.
investopedia
1
51.86
15
0
9.59
18.1
10.69
22
18.84
Account Number
An account number is a unique string of numbers and, sometimes, letters and other characters that identifies the owner of an account and grants access to it. In the U.S., the Social Security number was the primary identifier until its vulnerability to identity theft forced the practice to be abandoned. In today's electronic age, the most important account number for many people is the checking account number.
investopedia
1
40.38
13.2
13
12.07
14
9.93
14.166667
13.7
Account Statement
An account statement is a periodic summary of account activity with a beginning date and an ending date. The most commonly known are checking account statements, usually provided monthly, and brokerage account statements, which are provided monthly or quarterly. Monthly credit card bills are also considered account statements.
investopedia
1
38.32
11.9
14.1
15.66
14.1
9.36
11.666667
13.9
Accountability
Accountability is when an individual or department experiences consequences for their performance or actions. Accountability is essential for an organization and for a society. Without it, it is difficult to get people to assume ownership of their own actions because they believe they will not face any consequences.
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1
29.86
13.1
15
14.56
13.1
8.71
12.333333
15.57
Accountant
The term accountant refers to a professional who performs accounting functions such as account analysis, auditing, or financial statement analysis. Accountants work with accounting firms or internal account departments with large companies. They may also set up their own, individual practices. After meeting state-specific educational and testing requirements, these professionals are certified by national professional associations.
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1
14.97
14.7
16.2
20.47
17.5
11.38
12.25
18.46
Accountant Responsibility
Accountant responsibility is the ethical responsibility an accountant has to those who rely on his or her work. According to the American Institute of Certified Public Accountants (AICPA), accountants have a duty to serve the public interest and uphold the public trust in the profession. An accountant has a responsibility to his clients, his company's managers, investors, and creditors, as well as to outside regulatory bodies. Accountants are responsible for the validity of the financial statements they work on, and they must perform their duties following all applicable principles, standards, and laws.
investopedia
1
22.75
15.8
17.4
14.8
16.6
9.58
17.75
16.59